Section 158BE

Authorities that bear on section 158BE. Each one tells you what it decided and what to do if it applies to you.

Section 158BE — the law in short

What the courts have decided on section 158BE, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

CIT v S.K. Katyal High CourtHelps taxpayer
The last panchnama only records the seals being broken and my keys being handed back. Does that date start the limitation clock?

No. The panchnama that fixes limitation is the one that records the conclusion of a search, and a document drawn up only to give effect to the revocation of a s.132(3) restraint order records no search at all. The Delhi High Court agreed with the Tribunal that such a panchnama is "merely a release order", so the search had concluded on the earlier date and the block assessment was out of time.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.

Section 158BE — 1 entry

CIT v S.K. Katyal

The last panchnama only records the seals being broken and my keys being handed back. Does that date start the limitation clock?

High CourtHelps taxpayers.158BEs.132s.132(3)s.132(8A)s.158BC

Explained in this library

What section 158be does, in plain English, before you read what the courts made of it.

Block assessment for searches from 1 September 2024

There was a search at my premises last year. Which assessment machinery applies to me now?

The clock runs from the last panchnama — but only if that panchnama records a search

The search party came back weeks later just to break the seals and hand back the keys. Does that second panchnama give the department another year?